Pina Industries changed from the double-declining balance to the straight-line method in 2021 on all its equipment. There was no change in the assets' salvage values or useful lives. Plant assets, acquired on January 2, 2018, had an original cost of $1,523,200, with a $99,200 salvage value and an 8-year estimated useful life. Income before depreciation expense was $279,200 in 2020 and $268,800 in 2021. Prepare the journal entry to record depreciation expense in 2021. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry"for the account titles and enter O for the amounts.) Debit Credit Account Titles and Explanation Depreciation Expense Accumulated Depreciation-Equipment e Textbook and Media List of Accounts Starting with income before depreciation expense, prepare the remaining portion of the income statement for 2020 and 2021. 2021 2020 Income before depreciation expense $ $ Depreciation expense Net income HA $